The $100,000 number is correct. There are a number of reasons that someone could be required to file a form 3520 - most of which involve foreign trust activity - but the threshold which requires filing it for a US person receiving a gift from a foreign source is indeed $100,000. Here are the instructions for form 3520. (They are from 2021 but the instructions haven't been updated for 2022 yet - keep an eye out for that). Look in the second column of the first page under number 4 for the details.
@IH22
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